Switch to: References

Add citations

You must login to add citations.
  1. Corporate Tax Responsibility: Expectations of Implicit and Explicit CSR in the U.K. Media.Francesco Scarpa, Silvana Signori & Andrew Crane - forthcoming - Business and Society.
    Corporations have increasingly been called on to assume responsibilities for paying fairer shares of tax, while, at the same time, governments have been repeatedly urged to develop more effective corporate tax systems to tackle tax avoidance. Therefore, institutional attributions of tax responsibility for companies seem to have features of both explicit and implicit corporate social responsibility (CSR). However, given that we lack a clear understanding of which form or forms of CSR in relation to tax are expected of companies and (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • From the Substantive to the Ceremonial: Exploring Interrelations Between Recognition and Aspirational CSR Talk.Hannah Trittin-Ulbrich - 2023 - Business and Society 62 (5):917-949.
    Stakeholder recognition constitutes a firm’s experience of affirmation and acknowledgment from stakeholders and is deemed essential for organizations to develop positive self-relations and a sense of themselves as morally responsible social actors. Through an in-depth case study, I show how a firm’s varied experiences of stakeholder recognition for its corporate social responsibility (CSR) efforts alternately facilitated and hindered the performativity of its aspirational CSR talk through two key processes: (a) a recognition-attainment process whereby the experience of stakeholder recognition helped turn (...)
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • The Impact of Corporate Social Responsibility Performance Feedback on Corporate Social Responsibility Performance.Jae-Eun Lee & Young Soo Yang - 2022 - Frontiers in Psychology 13.
    This study empirically analyzes how corporate social responsibility performance feedback impacts CSR performance, focusing on the performance feedback perspective of behavioral theory of the firm. By performing generalized least squares regression analysis based on Korean company data from 2012 to 2019, we presented evidence that positive social and historical performance feedback had a positive effect on CSR performance. Our results provide evidence that firms with higher social and historical CSR performance than CSR aspiration may have higher CSR performance than those (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • From Reactionary to Revelatory: CSR Reporting in Response to the Global Refugee Crisis.Katherine R. Cooper & Rong Wang - 2024 - Business and Society 63 (1):185-212.
    Refugee concerns may be perceived as controversial or outside the business domain, yet some corporations publicly engage these issues in corporate social responsibility (CSR) initiatives. This article relies on institutional and constitutive approaches to CSR to explore why organizations might declare their engagement in refugee issues, and utilizes decoupling to explore the relationship between reported CSR policy and CSR activity. We utilize a mixed-method, content analysis approach to draw on Fortune Global 500 CSR reports between 2012 and 2019, a period (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • The Story of Corporate Social Responsibility: An Attribution Analysis of the Coverage of U.S. Corporate Responsibility Cases.Hyun Ju Jeong & Deborah S. Chung - 2022 - Journal of Media Ethics 37 (4):266-280.
    Applying media effects and attributions to news coverage of corporate social responsibility (CSR) issues, this content analysis examines recent CSR news in the United States. Results showed that the news media presented CSR activities positively with episodic events, offering proactive solutions to social problems, particularly when the media attributed CSR to corporate motives for social benefits. Opposing results were detected when the media inferred corporations’ business motives from CSR activities. Further, the general non-business media favorably described CSR cases with social (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • Everyday Talk on Twitter: Informal Deliberation About (Ir-)responsible Business Conduct in Social Media Arenas.Daniel Lundgaard & Michael Etter - 2023 - Business and Society 62 (6):1201-1247.
    Recent research has damped initial promises for democratic deliberation in social media arenas. Empirical studies find only low degrees of direct reciprocal interaction among participants, a lack of consensus orientation, and accelerated forms of communication that fail to meet traditional ideals of deliberation. In line with recent literature, we argue that traditional deliberative ideals are too narrow to embrace the potential contribution of social media for deliberation about (ir-)responsible business conduct. Instead, we propose to conceptualize social media as arenas for (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?Shuang Meng, Huiwen Su & Jiajie Yu - 2022 - Frontiers in Psychology 13.
    This study addresses a gap in the literature on corporate governance and corporate social responsibility by investigating whether and how board independence and institutional ownership moderate the relationship between digital transformation and corporate social performance. We find that digital transformation increases CSP using a panel dataset of Chinese publicly listed firms between 2014 and 2018. Moreover, we show that this positive impact is more pronounced when firms have higher proportions of independent directors on the board and institutional owners. These findings (...)
    Download  
     
    Export citation  
     
    Bookmark